Fraud Reporting Mechanisms at International Non-Governmental Organizations
21 July 2017
This OIG thematic review examines the way four international non-governmental organizations (INGOs) report and respond to fraud. The review also makes generic recommendations that can be adopted by other Global Fund implementers to encourage a ‘speak out’ culture to prevent and disrupt fraud.
The OIG looked at fraud reporting compliance at Catholic Relief Services; Population Services International; Save the Children Federation, Inc./Save the Children International; and World Vision International. The four INGOs are responsible for implementing more than 30 active Global Fund grants totaling over US$1.2 billion in countries categorized as ‘extreme’ or ‘high’ risk’ by the Global Fund.
The OIG found that all four INGOs had strong anti-fraud policies and procedures in place, although it found a few examples of historical under-reporting, which have since been rectified through the implementation of improved procedures.
Whilst fraud reporting channels were in place in all the INGOs, they do not all currently provide online anonymous reporting. The OIG also found some gaps and inconsistencies in the implementation of INGO fraud reporting policies and procedures at country level.
In its review, the OIG makes a number of recommendations to encourage implementers to respond better to wrongdoing, including underlining the importance of recording all allegations, of clarifying that any retaliation against whistle-blowers should be taken seriously, of putting in place anonymous reporting channels and of notifying the OIG if any investigative work takes place.
All Global Fund implementers are encouraged to read this report in conjunction with the Global Fund’s anti-corruption e-learning platform available at this address: https://www.ispeakoutnow.org. The platform contains e-lessons and case studies on different types of wrongdoing as well as free and downloadable resources such as a new anti-corruption tool kit for implementers available in English, French, Spanish and Russian.
- Thematic Review of Fraud Reporting by Four International Non-Governmental Organizations (GF-OIG-17-015 - 21 July 2017)
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For more information:
Thomas Fitzsimons
Email:
Mobile: + 41 (0)79 412 1461
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The Office of the Inspector General safeguards the assets, investments, reputation and sustainability of the Global Fund by ensuring that it takes the right action to defeat AIDS, tuberculosis and malaria. Through audits, investigations and consultancy work, it promotes good practice, reduces risk and reports fully and transparently on abuse.
Established in 2005, the Office of the Inspector General is an independent yet integral part of the Global Fund. It is accountable to the Board through its Audit and Ethics Committee and serves the interests of all Global Fund stakeholders. Its work conforms to the International Standards for the Professional Practice of Internal Auditing and the Uniform Guidelines for Investigations of the Conference of International Investigators.
The Global Fund believes that every dollar counts and has zero tolerance for fraud, corruption and waste. Through its whistle-blowing channels, the Office of the Inspector General encourages all to speak out to report fraud, abuse and human rights violations that prevent Global Fund resources from reaching those who need them.